Amendment status not verified — confirm the current text below against the official source.
Definitions. – In this Act unless there is anything repugnant to the subject or context. – (a) ‘Assistant Commissioner’ means an Assistant Commissioner of Commercial Taxes appointed under sub-section (2) of section 4 of the Jharkhand Value Added Tax Act, 2005 ( Jharkhand Act 05, 2006). (b) ‘Authority’ means an Authority referred in the rules made under this Act; (c) ‘Commissioner’ means the Commissioner of Commercial Taxes appointed under sub-section (2) of section 4 of the Jharkhand Value Added Tax Act, 2005 ( Jharkhand Act 05, 2006) and includes Additional Commissioner of Commercial Taxes. (d) ‘Commercial Taxes Officer’ means a Commercial Taxes Officer appointed under sub-section (2) of section 4 of the Jharkhand Value Added Tax Act, 2005 ( Jharkhand Act 05, 2006); (e) ‘Deputy Commissioner’ means a Deputy Commissioner of Commercial Taxes appointed under sub-section (2) of section 4 of the Jharkhand Value Added Tax Act, 2005 ( Jharkhand Act 05, 2006); (f) ‘Hotel’ includes a boarding house, a lodging house, a banquet hall, a marriage hall or a house or a restaurant or any other hall or club or societies or building including any such premises / field / courtyard attached or annexed to; whether open or otherwise, where any room(s) or such place is provided with luxuries therein, to any person on rent or otherwise; (g) ‘Joint Commissioner’ means a Joint Commissioner of Commercial Taxes appointed under sub-section (2) of section 4 of the Jharkhand Value Added Tax Act, 2005 ( Jharkhand Act 05, 2006); 2 (h) ‘Luxuries’ means such amenities as are provided in a Hotel to the occupants or hirer of such rooms or suite of rooms or otherwise therein as to carry a rent of rupees two hundred or more per day or part thereof; (i) ‘Month’ means a calendar month or part thereof; (j) "Person" includes:- (i) an Individual; (ii) a Joint Family; (iii) a Company; (iv) a Firm; (v) an association of persons or a body of individuals; whether incorporated or not and includes persons incharge of a club or society or co-operative societies; (vi) the Central Government or the Government of Jharkhand or the Government of any other State or Union Territory in India; (vii) a local Authority or any Authority established under any law; (k) ‘ Prescribed’ means prescribed by rules made under this Act ; (l) ‘Proprietor’ in relation to a hotel includes a person who is the owner or for the time being is incharge of its management; whether by any agreement or otherwise. (m) ‘Quarter’ means the quarter ending on the 30th June, 30th September, 31st December and 31st March; (n) ‘Rent’ means the aggregate of all charges, by whatever name called, realized from the occupier / hirer of a room in a hotel and includes lodging, boarding or service charges or any other sum charged by the proprietor or all or any of them; Explanation 1- Where the rate of rent of a room is not charged for occupation alone, and boarding and service charged are included therein then the actual sum realized for each day, or part thereof ( excluding any sum paid for food or drinks) and charges for service and any entertainment and like shall be aggregated and the total shall be deemed to be the rent. Explanation 2 – Where charges are levied otherwise than on daily basis, then the charges shall be computed as for a day based on the period of occupation of the room for which charges are made. (o) ‘Room’ includes a suite of rooms, a banquet hall, a marriage hall or house or any other hall or building including any such premises whether open or otherwise or as defined in clause (f) of this section, which is ordinarily hired out as one unit or otherwise; (p) ‘Tax’ means the tax levied under this Act ; (q) ‘Tribunal’ means the Tribunal constituted under section 3 of the Jharkhand Value Added Tax Act, 2005 (Jharkhand Act 05, 2006); (r) ‘Year’ means a financial year. 3